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Pub. 510, Excise Taxes for 2005 2005 Tax Year

Index

A

Affiliated corporations, Aircraft used by affiliated corporations.
Agri-biodiesel, defined, Agri-biodiesel.
Air transportation taxes:, Air Transportation Taxes
225-mile-zone rule, Taxable transportation.
Alaska, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
Baggage, Excess baggage.
Bonus tickets, Bonus tickets.
Credits or refunds, Credits or Refunds
Exemptions, Exemptions.
Export, Exportation.
Fixed-wing ambulance, Fixed-wing air ambulance.
Hawaii, Transportation between the continental U.S. and Alaska or Hawaii., Transportation within Alaska or Hawaii., Alaska and Hawaii.
Helicopters, Certain helicopter uses., Transportation of Property by Air
International air travel facilities, Use of International Air Travel Facilities
Military personnel, Military personnel on international trips.
Package tours, Package tours.
Persons by air, Transportation of Persons by Air
Persons liable, Liability for tax., Liability for tax.
Property by air, Transportation of Property by Air
Tax rates, Transportation of Persons by Air
Taxable transportation, Taxable transportation.
Travel agency, Liability for tax.
Uninterrupted international, Uninterrupted international air transportation.
Aircraft:
Affiliated corporations, Aircraft used by affiliated corporations.
Fixed-wing air ambulance, Fixed-wing air ambulance.
Helicopters, Certain helicopter uses.
Small planes, Small aircraft.
Alaska:
Air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
Tax on diesel fuel or kerosene, Sale or use in certain areas of Alaska.
American Red Cross, International organizations and the American Red Cross.
Answering service, Answering services.
Appeal procedures, Examination and Appeal Procedures
Approved refinery, defined, Approved terminal or refinery.
Approved terminal, defined, Approved terminal or refinery.
Arrow shafts, Arrow Shafts
Assistance (see Tax help)
Aviation gasoline, defined, Aviation gasoline.
Aviation-grade kerosene, Aviation-Grade Kerosene

B

Back-up tax, Back-Up Tax
Biodiesel, defined, Biodiesel.
Blended taxable fuel, defined, Blended taxable fuel.
Blender, defined, Blender.
Bonus tickets, Bonus tickets.
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Bulk transfer, defined, Bulk transfer.
Bulk transfer/terminal system, defined, Bulk transfer/terminal system.
Buses:
Diesel fuel, Buses.
Kerosene, Buses.
Tire tax, Qualifying intercity or local bus.

C

Chemicals, ozone-depleting
, Environmental Taxes
Coal:
Blending, Blending.
Exemptions, Exemption from tax.
Producer, Coal
Production, Coal production.
Selling price, Determining tonnage or selling price.
Tax rates, Tax rates.
Coin-operated telephones, Figuring the tax., Coin-operated telephones.
Comments, Comments and suggestions.
Commercial waterway transportation, Commercial waterway transportation.
Communications taxes:, Communications Tax
Coin-operated telephones, Figuring the tax.
Credits or refunds, Credits or Refunds
Exemptions, Exemptions
Figuring the tax, Figuring the tax.
Local telephone service, Local telephone service.
Prepaid telephone cards, Prepaid telephone cards.
Private communication service, Private communication service.
Teletypewriter exchange service, Teletypewriter exchange service.
Toll telephone service, Toll telephone service.
WATS service, Common carriers and communications companies.
Compressed natural gas, Compressed Natural Gas
Credit or refund:
Gas guzzler tax, Credit or refund.
Gasoline tax, Credits or Refunds
Manufacturers taxes, Credits or Refunds
Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers.
Retail tax, Credits and refunds.
Tire tax, Credit or refund.
Vaccines, Credit or refund.
Wagering taxes, Credit or refund.

D

Deposits, How to make, How To Make Deposits
Deposits:
Net tax liability, Amount of Deposits
Diesel fuel:
Buses, Buses.
Definitions, Diesel Fuel and Kerosene
Exemption, Exemptions
Farm, Used on a farm for farming purposes.
Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene
Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene

E

Electric outboard motors, Electric outboard boat motors.
Employer identification number, Employer identification number.
Enterer, defined, Enterer.
Entry, defined, Entry.
Environmental taxes:
Credit or refund, Credits or Refunds
Exceptions, Exceptions.
Ozone-depleting chemicals, Environmental Taxes
United States (defined), Environmental Taxes
Examination procedures, Examination and Appeal Procedures
Excluded liquid, Diesel Fuel and Kerosene
Exempt articles, retail tax, Articles exempt from tax.
Exempt communication services:
American Red Cross, International organizations and the American Red Cross.
Answering service, Answering services.
Coin-operated telephones, Coin-operated telephones.
Common carriers, Common carriers and communications companies.
Installation charges, Installation charges.
International organizations, International organizations and the American Red Cross.
Military personnel, Military personnel serving in a combat zone.
Mobile radio telephone service, Mobile radio telephone service.
News services, News services.
Nonprofit educational organizations, Nonprofit educational organizations.
Nonprofit hospitals, Nonprofit hospitals.
Private communication service, Private communication service.
Radio broadcasts, News services.
Security systems, Telephone-operated security systems.
Exempt sales, heavy trucks, Sales exempt from tax.
Exemptions:
Air transportation taxes, Exemptions.
Bonus tickets, Bonus tickets.
Coal, Exemption from tax.
Communications taxes, Exemptions
Federal government, Federal, state, and local government.
Fixed-wing air ambulance, Fixed-wing air ambulance.
For export, Exemptions
Further manufacturing, Exemptions
Helicopters, Certain helicopter uses.
Indian handicrafts, Exemptions
Indian tribal governments, Federal, state, and local government.
Military personnel, Military personnel on international trips.
Nonprofit educational organizations, Federal, state, and local government., Exemptions
State and local governments, Federal, state, and local government., Exemptions
Taxable tires, Tires exempt from tax.
Vessel supplies, Exemptions

G

Gambling, Taxable situations.
Gas guzzler tax:
Automobiles, Automobiles.
Credit or refund, Credit or refund.
Limousines, Limousines.
Vehicles not subject to tax, Vehicles not subject to tax.
Gasoline blendstocks, Gasoline Blendstocks
Gasoline, defined, Gasoline.

H

Hawaii, air transportation taxes, Transportation between the continental U.S. and Alaska or Hawaii.
Heavy trucks:
First retail sale, defined, First retail sale defined.
Further manufacture, Further manufacture.
Installment sales, Installment sales.
Parts or accessories, Parts or accessories.
Presumptive retail sales price, Presumptive retail sales price.
Related persons, Related person.
Separate purchases, Separate purchase.
Tax base, Determination of tax base.
Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors
Helicopters, Certain helicopter uses.
Help (see Tax help)
Highway use tax, Form 2290: Heavy Highway Vehicle Use Tax Return
Highway vehicle (Diesel-powered), Diesel-powered highway vehicle.

I

Imported taxable products (ODCs), Imported Taxable Products
Information returns, liquid products, Information Returns
Interest and penalties, Penalties and Interest
International air travel facilities, Use of International Air Travel Facilities

K

Kerosene:
Buses, Buses.
Definitions, Diesel Fuel and Kerosene
Exemption, Exemptions
Farming, Used on a farm for farming purposes.

L

Liquid products, information returns, Information Returns
Local telephone service, Local telephone service.

M

Manufacturer, defined, Manufacturer.
Manufacturers taxes:
Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Coal, Coal
Credits or refunds, Credits or Refunds
Exemptions, Exemptions
Gas guzzler tax, Gas Guzzler Tax
Lease, Lease considered sale.
Lease payments, Partial payments.
Partial payments, Partial payments.
Registration, Registration requirements.
Related person, Related person.
Requirements for exempt sales, Requirements for Exempt Sales
Sale, Sale.
Sport fishing equipment, Sport Fishing Equipment
Taxable Tires, Taxable Tires
Vaccines, Vaccines
Mobile radio telephone service, Mobile radio telephone service.
More information (see Tax help)

N

News services, News services.
Nonprofit educational organizations, Nonprofit educational organizations., Federal, state, and local government.

O

Obligations not in registered form, Obligations Not in Registered Form
Ozone-depleting chemicals:
Floor stocks tax, Floor Stocks Tax
Imported taxable products, Imported Taxable Products

P

Payment of taxes, Payment of Taxes
Penalties:
Dyed diesel fuel, Penalty.
Dyed kerosene, Penalty.
Pipeline operator, defined, Pipeline operator.
Position holder, defined, Position holder.
Prepaid telephone cards, Prepaid telephone cards.
Publications (see Tax help)

R

Rack, defined, Rack.
Radio broadcasts, News services.
Refiner, defined, Refiner.
Refinery, defined, Refinery.
Refund of second tax, Refunds of Second Tax
Registrant, Taxable fuel registrant.
Registrant, defined, Registrant.
Registration, Registration Requirements
Registration-required obligations, Obligations Not in Registered Form
Registration:
Form 637, Registration for Certain Activities
Related persons:
Heavy trucks, Related person.
Sport fishing equipment, Related person.
Removal, defined, Removal.
Retail tax:
Credits and refunds, Credits and refunds.
Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors
Rulings Program, Rulings Program
Rural airports, Rural airports.

S

Sale, defined, Sale.
Sales price:
Bonus goods, Bonus goods.
Cost of transportation, Manufacturers taxes based on sales price.
Delivery costs, Manufacturers taxes based on sales price.
Discounts, Manufacturers taxes based on sales price.
Installation costs, Manufacturers taxes based on sales price.
Insurance costs, Manufacturers taxes based on sales price.
Local advertising charges, Manufacturers taxes based on sales price.
Manufacturers excise tax, Manufacturers taxes based on sales price.
Rebates, Manufacturers taxes based on sales price.
Retail dealer preparation costs, Manufacturers taxes based on sales price.
Warranty charges, Manufacturers taxes based on sales price.
Security systems, Telephone-operated security systems.
Ship passenger tax, Ship Passenger Tax
Special motor fuels, Special Motor Fuels
Special September rule, When to deposit, Special rule for deposits of taxes in September 2005.
Sport fishing equipment:
List of equipment, Sport Fishing Equipment
Resales, Certain equipment resale.
State and local governments, Federal, state, and local government.
State, defined, State.
Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help
Tax rate:, Electric outboard boat motors.
Air transportation of persons, Transportation of Persons by Air
Air transportation of property, Transportation of Property by Air
Arrow shafts, Arrow Shafts
Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points
Coal, Tax rates.
Communications tax, Communications Tax
Electric outboard motor, Electric outboard boat motors.
International air travel facilities, Use of International Air Travel Facilities
Obligations not in registered form, Obligations Not in Registered Form
Policies issued by foreign persons, Foreign Insurance Taxes
Ship passenger tax, Ship Passenger Tax
Sport fishing equipment, Sport Fishing Equipment
Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors
Taxable fuel registrant, Taxable fuel registrant.
Taxable Tires:
Manufacturers taxes, Taxable Tires
Taxable tires:
Exemptions, Tires exempt from tax.
Taxes, Payment of, Payment of Taxes
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Teletypewriter exchange service, Teletypewriter exchange service.
Terminal operator, defined, Terminal operator.
Terminal, defined, Terminal.
Throughputter, defined, Throughputter.
Tires:
Credit against heavy truck tax, Tire credit.
Credit or refund of tax, Credit or refund.
Toll telephone services, Toll telephone service.
Train (Diesel-powered), Diesel-powered train.
Transmix, Diesel Fuel and Kerosene
Travel agency, Liability for tax.
TTY/TDD information, How To Get Tax Help
Two-party exchanges, Two-party exchanges., Two-party exchanges., Two-party exchanges., Two-party exchanges.

V

Vaccines:
Credit or refund, Credit or refund.
Manufacturers tax, Vaccines
Vehicles:
Gas guzzler, Gas Guzzler Tax
Imported, Imported automobiles.
Law enforcement, Vehicles not subject to tax.
Vessel operator, defined, Vessel operator.

W

Wagering taxes:
Credit or refund, Credit or refund.
Definitions, Definitions
Waterways, Fuels Used on Inland Waterways
WATS service, Common carriers and communications companies.
When to deposit, When To Make Deposits

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